Refer to the Information Provided in Table 19 -Refer to Table 19

Multiple Choice

Refer to the information provided in Table 19.3 below to answer the question that follows.
Table 19.3 $$\begin{array} { c c c c } \text { Total Income }&\text { Total Taxes } & \begin{array} { c } \text { Average Tax } \\\text { Rate }\end{array} & \begin{array} { c } \text { Marginal Tax } \\\text { Rate }\end{array} \\\hline \$ 10,000 & \$ 500 & 0.050 & 0.05 \\\$ 20,000 & \$ 1,500 & 0.075 & 0.10 \\\$ 30,000 & \$ 3,000 & 0.100 & 0.15 \\\$ 40,000 & \$ 8,000 & 0.200 & 0.50 \\\hline\end{array}$$
-Refer to Table 19.3. The tax rate structure in this example is

A) proportional.
B) progressive.
C) regressive.
D) marginal.